We're dividing 31235617 by 792 
We want to figure out the number of times 31235617 can be divided by 792.

Advancing to step 1:
3 divided by 792 is 0 with a remainder of 3.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtract 0 from 3 to get 3.
Fetch the next digit (1) from the dividend, attach it to 3 and continue: 31 / 792

Step 2:
31 divided by 792 is 0 with a remainder of 31.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 31 after subtracting 0 from 31.
Fetch the next digit (2) from the dividend, attach it to 31 and continue: 312 / 792

On to step 3:
792 can be fit into 312 0 times, resulting in a remainder of 312.
Put 0 as the next digit of the answer. 
Result so far: 0.0
Subtract 0 from 312 to get 312.
Append the next digit (3) from the dividend to 312 and continue with: 3123 / 792

Moving on to step 4:
792 can be fit into 3123 3 times, resulting in a remainder of 747.
Use 3 as the next digit of our solution. 
Result so far: 3.0
Subtract 2376 from 3123 to get 747.
Bring next digit (5) of the dividend behind the 747 and repeat the process: 7475 / 792

On to step 5:
If we divide 7475 by 792, we get 9 and a remainder of 347.
Use 9 as the next digit of our solution. 
Result so far: 39.0
Deduct 7128 from 7475 and we're left with 347.
Fetch the next digit (6) from the dividend, attach it to 347 and continue: 3476 / 792

Let's proceed to step 6:
792 can be fit into 3476 4 times, resulting in a remainder of 308.
Put 4 as the next digit of the answer. 
Result so far: 394.0
Subtracting 3168 from 3476 leaves us with 308.
Bring next digit (1) of the dividend behind the 308 and repeat the process: 3081 / 792

Let's proceed to step 7:
3081 divided by 792 is 3 with a remainder of 705.
The next digit of our result is 3. 
Result so far: 3943.0
The remainder is 705 after subtracting 2376 from 3081.
Include the next digit (7) from the dividend after 705, then repeat: 7057 / 792

Advancing to step 8:
The number 792 fits into 7057 8 times, leaving a remainder of 721.
Use 8 as the next digit of our solution. 
Result so far: 39438.0
The remainder is 721 after subtracting 6336 from 7057.
Since there are no more digits in the dividend, we add a zero to the remainder making it 7210, and continue the process.

On to step 9:
792 goes into 7210 9 times with a remainder of 82.
The number 9 becomes the next digit in our result. 
Result so far: 39438.9
Deduct 7128 from 7210 and we're left with 82.
Since there are no more digits in the dividend, we add a zero to the remainder making it 820, and continue the process.

Advancing to step 10:
The number 792 fits into 820 1 times, leaving a remainder of 28.
Record the quotient 1 as the next digit in the result. 
Result so far: 39438.91
Subtracting 792 from 820 leaves us with 28.
Since there are no more digits in the dividend, we add a zero to the remainder making it 280, and continue the process.

Let's proceed to step 11:
The number 792 fits into 280 0 times, leaving a remainder of 280.
Use 0 as the next digit of our solution. 
Result so far: 39438.91
If we take 0 away from 280, we end up with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Let's proceed to step 12:
The number 792 fits into 2800 3 times, leaving a remainder of 424.
Use 3 as the next digit of our solution. 
Result so far: 39438.9103
Subtracting 2376 from 2800 leaves us with 424.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4240, and continue the process.

Going ahead to step 13:
When dividing 4240 by 792, we get 5 with a remainder of 280.
Put 5 as the next digit of the answer. 
Result so far: 39438.91035
Subtract 3960 from 4240 to get 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Step 14:
792 goes into 2800 3 times with a remainder of 424.
Record the quotient 3 as the next digit in the result. 
Result so far: 39438.910353
Deduct 2376 from 2800 and we're left with 424.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4240, and continue the process.

Let's proceed to step 15:
792 goes into 4240 5 times with a remainder of 280.
Put 5 as the next digit of the answer. 
Result so far: 39438.9103535
If we take 3960 away from 4240, we end up with 280.
Since there are no more digits in the dividend, we add a zero to the remainder making it 2800, and continue the process.

Let's proceed to step 16:
The number 792 fits into 2800 3 times, leaving a remainder of 424.
The next digit of our result is 3. 
Result so far: 39438.91035353
If we take 2376 away from 2800, we end up with 424.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4240, and continue the process.

The final outcome is 39438.91035353, with a leftover of 4.24e-07.